Tax Avoidance, Multinational Corporate Tax Avoidance, Tax Policy, Tax Reform, Tax History, Commercial Law.
Dr. Bruce is a lecturer in Taxation Law in the College of Business and Economics. He is a Barrister and Solicitor of the Supreme Court of South Australia and the High Court of Australia. He holds an LL.B. and G.Dlp. from the University of Adelaide. Dr. Bruce also holds a PhD on Multinational Corporate Tax Avoidance.
He has formerly lectured in the College of Business, Government & Law at Flinders University and taught at the University of Adelaide Law School and at the Nankai University in Tianjin, China. He is experienced in the teaching of commercial and tax law courses to both undergraduate and postgraduate commerce students.
Dr. Bruce is a a recipient of the Baker Scholarship of Law for excellence in legal research in addition to receiving both a Divisional Scholarship and the Zelling Gray Supplementary Scholarship. He researches primarily in the area of corporate tax avoidance and is a former researcher with the Adelaide Law Schools Regulation of Corporations Insolvency and Tax (ROCIT) research group.
Australian Tax 2022, Kenny, Villios, Harrison, Bruce, Blissenden, Lexis Nexis.
Australian Tax 2021, Kenny, Villios, Harrison, Bruce, Blissenden, Lexis Nexis.
Bruce, M. (2019). Tax Me If You Can: A Consolidated History of Corporate Tax Avoidance in Australia: and the Development of Australia’s Anti Avoidance Law. Conference Paper, presented at the Annual Tax CPD Academia Meets Industry: Creating Long Term Collaborations. Adelaide University.
Bruce, M. (2018). Quantifying the Unknown: Measuring the Extent of Tax Avoidance for Large Multinational Companies in Australia. Conference Paper, presented at the Annual Tax CPD Academia Meets Industry: Creating Long Term Collaborations.
Bruce, M. (2017). Multinational Anti-Avoidance Law (MAAL) And Pt IVA — A Critical Analysis Of The Tax Laws Amendment Bill 2015 (Cth) And Treasury Laws Amendment Bill 2017 (Cth) And Comparison With General Anti-Avoidance Provisions, July 2017, Journal Article - Australian Tax Law Bulletin.
Bruce, M. (2017). Multinational Anti Avoidance Law (MAAL) & Part IVA. “Analysis of legislation; comparison with general anti-avoidance provisions, consideration of potential interpretations and administration”, Febuary 24, 2017, Conference Paper, presented at the Tax Institute of Australia Annual Tax CPD.